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E-Bilanz Content by SAP®

Configuration description

SAP® ERP CLIENT FOR E-BILANZ CONTENT OVERVIEW

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E-BILANZ CONTENT BY SAP® CONTENT OVERVIEW

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LegalDisclaimer

No part of these E-Bilanz templates may be reproduced or transmitted in any form or for anypurpose without the express permission of SAP AG. The information contained herein maybe changed without prior notice.Some software products marketed by SAP AG and its distributors contain proprietarysoftware components of other software vendors.The information in these E-Bilanz templates is proprietary to SAP. No part of these E-Bilanztemplates’ content may be reproduced, copied, or transmitted in any form or for any purposewithout the express prior permission of SAP AG. These E-Bilanz templates are not subject toyour license agreement or any other agreement with SAP. These E-Bilanz templates containsonly intended content, and pre-customized elements of the SAP® product and is not intendedto be binding upon SAP to any particular course of business, product strategy, and/ordevelopment. Please note that these E-Bilanz templates are subject to change and may bechanged by SAP at any time without notice. SAP assumes no responsibility for errors oromissions in these E-Bilanz templates. SAP does not warrant the accuracy or completenessof the information, text, pre-configured elements, or other items contained within these E-Bilanz templates.

SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVICE ORSERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE ORADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE BILANZTEMPLATES. THESE E-BILANZ TEMPLATES ARE PROVIDED WITHOUT A WARRANTY


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OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THEIMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULARPURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGESOF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, ORCONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THESE E-BILANZTEMPLATES. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSSNEGLIGENCE.

The statutory liability for personal injury and defective products (under German law) is notaffected. SAP has no control over the use of pre-customized elements contained in these E-Bilanz templates and does not endorse your use of the E-Bilanz templates nor provide anywarranty whatsoever relating to third-party use of the SAP® E-Bilanz solution.


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CONTENTS

FOREWORD ............................................................................................................................................... 6WHAT’S NEW ............................................................................................................................................. 8COMMON CONFIGURATION PRINCIPLES ................................................................................................ 9Color coding ................................................................................................................................................ 9Protected areas ........................................................................................................................................... 9Best practices .............................................................................................................................................10

MASTER DATA ..........................................................................................................................................12Introducing document and entity information ...............................................................................................12ERP / manual interface ...............................................................................................................................12Explaining the master data ..........................................................................................................................12

BILANZ ......................................................................................................................................................18Manual adjustments ....................................................................................................................................19Account reclassifications .............................................................................................................................20Detailed information for account balances ...................................................................................................22

GEWINN- UND VERLUSTRECHNUNG (GUV) ...........................................................................................24Manual adjustments ....................................................................................................................................25Account reclassifications .............................................................................................................................26Detailed information for account balances ...................................................................................................29

STEUERLICHE GEWINNERMITTLUNG ....................................................................................................30Manual adjustments ....................................................................................................................................31Detailed information for account balances ...................................................................................................32

ERGEBNISVERWENDUNG .......................................................................................................................33Manual adjustments ....................................................................................................................................34Detailed information for account balances ...................................................................................................34

ANHANG ....................................................................................................................................................36Manual adjustments ....................................................................................................................................36

KONTENNACHWEIS .................................................................................................................................38KONTROLLEN ...........................................................................................................................................40VALIDATION ..............................................................................................................................................41APPENDIX .................................................................................................................................................42ERP query interface ....................................................................................................................................42Data formatting ...........................................................................................................................................42Query worksheets .......................................................................................................................................42


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FOREWORD

The E-Bilanz content by SAP® 5.2 is a set of seven Excel templates which deliver business logicfor the electronic transmission of tax-based accounting data to the German fiscal administration:

1- SAP_E-Bilanz_Vorlage_Kerntaxonomie_5.2(_patch number).xlsx : this Excel workbookimplements the GCD (Global Common Data) taxonomy and the Core German GAAPtaxonomy from 30.04.2013 (version 5.2). It is intended to be used by most commercial andindustrial legal entities in Germany.

2- SAP_E-Bilanz_Vorlage_Kerntaxonomie_Microbilg_5.2(_patch number).xlsx : thisExcel workbook implements accounting law amendment act for micro-capital firms appliedto Core (see http://de.wikipedia.org/wiki/Kleinstkapitalgesellschaften-Bilanzrechts%C3%A4nderungsgesetz)

3- SAP_E-Bilanz_Vorlage_Bankentaxonomie_5.2(_patch number).xlsx : this Excelworkbook implements the GCD taxonomy and the German accounting taxonomy for banksfrom 30.04.2013 (version 5.2). It is intended to be used by legal entities whose main area ofactivity is banking.

4- SAP_E-Bilanz_Vorlage_Versicherungstaxonomie_5.2(_patch number).xlsx : this Excelworkbook implements the GCD taxonomy and the German accounting taxonomy forinsurances from 30.04.2013 (version 5.2). It is intended to be used by legal entities whosemain area of activity is insurance. This includes pension funds.

5- SAP_E-Bilanz_Vorlage_Branchentaxonomie_5.2(_patch number).xlsx : this Excelworkbook implements the GCD taxonomy and the German GAAP taxonomy for branchesfrom 30.04.2013 (version 5.2). It is intended to be used by housing industry (JAbschlWUV),Agriculture and Forestry (BMELV pattern completion), hospitals (KHBV), care provider(OIP), or carriers (JAbschlVUV) legal entities.

6- SAP_E-Bilanz_Vorlage_Branchentaxonomie_5.2(_patch number).xlsx : this Excelworkbook implements accounting law amendment act for micro-capital firms applied toBranches (see http://de.wikipedia.org/wiki/Kleinstkapitalgesellschaften-Bilanzrechts%C3%A4nderungsgesetz)


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7- SAP_E-Bilanz_Vorlage_Zahlungsinstitutstaxonomie_5.2(_patch number).xlsx : thisExcel workbook implements the GCD taxonomy and the new German GAAP taxonomy forpayment institutions from 30.04.2013 (version 5.2). It is intended to be used by non-bankfinancial companies which only provide payment services, excluding credit and deposit-taking institutions.

These files enable the taxpayers to collect master data (document and entity information) and toreport financial statements and tax computation details to the tax office. All templates are designedto work with the SAP® E-Bilanz solution. Powerful control mechanisms allow the user to detectconsistency issues on the fly while entering data.

This document explains how to configure the templates with either manually entered data or datapopulated from ERP backend systems, and how this interface can accelerate the implementationof your electronic filing process to the German tax administration.

SAP® ERP CLIENT FOR E-BILANZ CONTENT OVERVIEW

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WHAT’S NEW

The SAP® templates for E-Bilanz 5.2 include the following new features and improvements:

Support of the GCD (Global Common Data) taxonomy and the Core German GAAP taxonomies from30.04.2013 (version 5.2), especially the number of templates has been increased from four to sevencompared with version 5.1. The newly introduced templates are Core MicroBilG, Branches MicroBilGand Payment Institutions

Sign management: a “Vorzeichen” column in the reports allows the user to inverse the sign for eachposition of the financial statements. By default, the sign convention suggested by the taxonomies isused.

Enhanced Stammdaten sheet (formulas and presentation). Updated list of legal forms. Bilanz statement: notes below the balance sheet are now included (Angaben). Bilanz and GuV statements: new text fields for comments are included (Erläuterungen). Bilanz and GuV: warning message when text instead of numbers is entered for manual adjustments. Branches template: enhanced information in financial statements and multi-branches support (up to

two). Enhanced homogeneity between all templates.

SAP® ERP CLIENT FOR E-BILANZ CONFIGURATION OVERVIEW

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COMMON CONFIGURATION PRINCIPLESColor codingThe spreadsheet cells of the Excel templates apply the following color coding conventions:

Cell appearance DescriptionBlack font on white background Data entry cell

BOLD black font on white background Editable cell with aggregated amount

Black font on light grey background Not editable cell (labels, calculated amounts…)

Red font on light grey background Information cell

Bold white font on dark grey background Not editable cell with calculated amount

No value with dark grey background Not editable cell corresponding to an abstractelement or a tuple parent.

Black label on yellow background Hidden row / column

Orange label on black background Column to be tagged

Bold white font on red background Control cell returning an error

Protected areasThe Excel workbook and all worksheets are protected so only the cells that are unlocked (where thebackground color is white) can be updated by the end-user.

Hidden rows or columns are accessible by the end-user - for information - but should never be deletedotherwise the E-Bilanz solution might not work correctly.

Default Excel range names are defined in the templates: XBRL* range names are used for the tagging of the data and the generation of the XBRL instance

document The other range names are used to maintain the internal logic of the templates (for instance,

DROPDOWN* to manage the content of all selection lists inside the workbook).

0,00

0,00

0,00

Summenmussfeld

0,00

Regel

Auswahl

-1,00


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Best practices

Layout change

If a row is added or removed somewhere in the templates, the SAP® E-Bilanz solution might not run properlyanymore.

If a column is inserted or removed somewhere in the templates, the SAP® E-Bilanz solution might not runproperly anymore.

It is recommended that the end-user performs side calculations on separate sheets or at least, on rightmostcolumns of existing sheets.

Copy-Paste

You should use copy-pasting of cells with extreme cautious, except for two precise cases where it isrecommended:

Add rows in the Gesellschafter table

Add rows in the Kontennachweis table

Rounding

Rounding issues can be detected through small inconsistencies in the “Kontrolle” columns of the financialstatements: Bilanz, GuV, Steuerliche Gewinnermittlung, Ergebnisverwendung and Anhang. However, in thecurrent version of the templates, the end-user may need to fix them manually.

Formula Errors

Excel performs error checking rules on all formulas of the workbook. In case of error, a green arrow isdisplayed in the top left corner of the spreadsheet cell and an exclamation point invites you to take action:either ignore or solve the error.

You can remove the “Unprotected Formula” messages by protecting the worksheet - if not already done.Other error notifications might not be relevant: ‘Formula Refers to Empty Cells”…

So you are invited to go to the Excel Options, then choose the Formulas pane and disable Error checkingrules as shown in the dialog box below:


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MASTER DATAIntroducing document and entity informationBefore providing any accounting and tax data, you should enter all information regarding the company andthe current filing in the first worksheet named “Stammdaten” of the Excel template. This information isdescribed in the GCD taxonomy version 5.2 downloadable from the web site of the tax regulator:http://www.esteuer.de

Depending on the master data, the SAP® E-Bilanz solution will not generate the same accounting positionsin the final instance document and different help information will be displayed in the financial statements.

ERP / manual interfaceFirst, select whether the GCD data is to be populated manually or from the ERP system. In the dropdownmenu located in the G3 cell of the “Stammdaten” worksheet, choose the corresponding choice.

If you select “Manuelle Eingabe” from the dropdown list, the cells of the H column turn to white backgroundcolor and are made available for entering data.

If you select “Werte ERP System”, the cells of the G column turn to white background color and the masterdata will be populated from the BD1 worksheet which contains GCD data fetched from the ERP system.

Explaining the master dataThe Stammdaten worksheet includes all tuple or item concepts documented as mandatory in the version 5.2of the GCD taxonomy.

There are several kinds of data required for the configuration of tax filing:Items: unitary text, number or date information, this corresponds to regular spreadsheet cells


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Single choice tuple: this corresponds to a dropdown list, you can select only one valueMultiple choice tuple: each cell is like a check box where you can select an option by entering thevalue “X”Multiple occurrence tuple: this corresponds to a table where you can insert zero to multiplestructured rows

Art des Berichts

This is the report type. Only the value Jahresabschluss is authorized.

Fertigstellungsstatus des Berichts

This is the report status. Only the value Endgültig (closing) is authorized.

Status des Berichts

This is the revision status. By default, the value is Erstmalig (first submission)

Berichtsbestandteile

This is the list of elements to be reported to the tax office (multiple choice tuple in the GCD taxonomy). Putan ‘X’ value in order to choose among the following reports:

Bilanz Kapitalkontenentwicklung für Personenhandelsgesellschaften Eröffnungsbilanz ohne GuV GuV Ergebnisverwendung steuerliche Überleitungsrechnung steuerliche Gewinnermittlung steuerliche Gewinnermittlung bei Personengesellschaften Kontensalden zu einer oder mehreren Positionen

It is required to select “Kontensalden zu einer oder mehreren Positionen“ in order to report detailedinformation for account balances (Kontennachweis).

Bilanzart

This is the statement type. The default value is Jahresabschluss (Financial statements).

Bilanzart steuerlich bei PersG / Mitunternehmerschaften

This is the statement type for tax reporting at joint-venture or personal companies. There is no value bydefault (kein Wert).

Bilanz enthält Ausweis des Bilanzgewinns

This boolean indicates whether the Income Statement ends with the balance profit. Choose TRUE or FALSEfrom the dropdown list. There is no value by default.

Bilanzierungsstandard

This is the Accounting Standard. By default, the value is deutsches Handelsrecht (German trade law).


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Branchen

This selection box corresponds to the taxonomy or subset of taxonomy applied for the current template.

In the Core and Core MicroBilG templates, only the value Kerntaxonomie is authorized.In the Bank template, only the value RechKredV is authorized.In the Insurance template, only the value RechVersV is authorized.In the Payment Institutions template, only the value RechZahlV is authorized.

In the Branches and Branches MicroBilG templates, select the branch value from the dropdown list. Bydefault, the PBV value is selected.Warning: the current version of the Branches template supports one or two choices. More than two choicesare not supported in the current version.

Depending on the selected branches, the “zulässig für Branche” (allowed for industry) column of allfinancial statements would display or not an ‘X’ symbol to indicate whether accounting and fiscal data areallowed for each position.

GuV Format

This is the Income Statement format.

In the core template, if you select GesamtKostenVerfahren (Total Cost), then only the positions whoseUKV/GKV column value is “GKV” or “neutral” will be tagged by the SAP® E-Bilanz solution.

In the core template, if you select UmsatzKostenVerfahren (Cost of Sales), then only the positions whoseUKV/GKV column value is “UKV” or “neutral” will be tagged by the SAP® E-Bilanz solution.

Konsolidierungsumfang

This is the consolidation range. Only the value nicht konsolidiert / Einzelabschluss (not consolidated /individual financial statements) is authorized.

Bericht gehört zu

This structure contains the fiscal entity identifiers of the main company and should be filled in if the filingentity belongs to a main company (Gesamthand).

The entity identifiers in this tuple define the „Gesamthand“, not the filing entity. Name Gesamthand: enter the name of the company Unternehmenskennnummern: this cell is not editable as this corresponds to an abstract node 13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company 4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this

corresponds to the 4 first digits of the 13stellige Steuernummer field (see above). Abschlussstichtag , Gesamthand: enter the reporting date of the company. This date must be greater

than the 31st of December, 2011

Beginn des Wirtschaftsjahres

This is the fiscal period start date. This date must be greater than the 31st of December, 2011

Ende des Wirtschaftsjahres

This is the fiscal period end date. This date must be greater than the 31st of December, 2011


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Bilanzstichtag

This is the Balance Sheet closing date. This date must be greater than the 31st of December, 2011.

Beginn des Wirtschaftsjahres (Vorjahr)

This is the previous fiscal period start date. This date must be greater than the 31st of December, 2010

Ende des Wirtschaftsjahres (Vorjahr)

This is the previous fiscal period end date. This date must be greater than the 31st of December, 2010

Bilanzstichtag (Vorjahr)

This is the Balance Sheet previous closing date. This date must be greater than the 31st of December, 2010.

Name des Unternehmens

Enter the company name.

Rechtsform

Select the legal form of your company from the dropdown list. Aktiengesellschaft (public company) is thedefault value.

The template internally assigns the chosen legal status with its corresponding types based on the followinghidden table:

Rechtsform ArtAktiengesellschaft KStAktiengesellschaft & Co Kommanditgesellschaft PGAktiengesellschaft & Co OHG PGAndere Erwerbs- oder Wirtschaftsgenossenschaft KStAnstalt des öffentlichen Rechts KStatypisch stille Gesellschaft PGEingetragene Genossenschaft KStEingetragener Verein KStEinzelkauffrau EUEinzelkaufmann EUEinzelunternehmen EUEuropäische wirtschaftliche Interessenvereinigungen PGGebietskörperschaft KStGesellschaft bürgerlichen Rechts PGGesellschaft mit beschränkter Haftung KStGmbH & Co Kommanditgesellschaft PGGmbH & Co OHG PGHandelsrechtlich andere juristische Person KStHausgewerbetreibende oder gleichgestellte Person nach dem Heimarbeitergesetz EUKommanditgesellschaft PGKommanditgesellschaft auf Aktien PG,KStKomplementär GmbH KStKörperschaft des öffentlichen Rechts KStKreditgenossenschaft, die Kredite ausschließlich an ihre Mitglieder gewährt KStLand- oder Forstwirt - als Einzelunternehmer EULandwirtschaftliche Nutzungs- oder Verwaltungsgenossenschaft KStMitunternehmer (KapG) EU,KSt,PGMitunternehmer (natürliche Person) EU,KSt,PG


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Mitunternehmer (PersG) EU,KSt,PGNichtrechtsfähiger Verein, Anstalt, Stiftung oder anderes Zweckvermögen KSt

Offene Handelsgesellschaft PGÖffentl.-rechtl. Religionsgesellschaft KStÖffentl.-rechtl. Versorgungs-, Verkehrs- oder Hafenbetrieb KStÖffentliche oder unter Staatsaufsicht stehende Sparkasse KStÖffentlich-rechtliches Versicherungsunternehmen KStPartnerschaftsgesellschaft PGRealgemeinde KStREIT AG/SE KStSocietas Cooperativa Europaea KStSocietas Europaea KStSonstige / ausländische Rechtsform Typ Einzelunternehmen EUSonstige / ausländische Rechtsform Typ Körperschaft KStSonstige / ausländische Rechtsform Typ Mitunternehmerschaft PGSonstige juristische Person des privaten Rechts KStSonstige Kreditanstalt des öffentlichen Rechts KStSonstige Personengesellschaft (z.B. Grundstücksgemeinschaft) PGStiftung (bürgerlichen Rechts) KStUnternehmergesellschaft (haftungsbeschränkt) KStVersicherungsverein auf Gegenseitigkeit KStZentralkasse, die Kredite ausschließlich an ihre Mitglieder gewährt und sich aufgenossenschaftl. Aufgaben beschränkt KSt

A legal form can be associated to several types separated by commas.

KSt means Körperschaften (corporations)PG means Personengesellschaften (partnerships)EU means Einzelunternehmen (individual companies)

Based on the corresponding type, the column “zulässig für Rechtform” (allowed for legal status) of allfinancial statements will display or not an ‘X’ symbol to indicate whether accounting and fiscal data areallowed for each row.

Firmensitz

Principal address of the company. Straße, Firmensitz: street Hausnummer, Firmensitz: number Postleitzahl, Firmensitz: postal code Ort, Firmensitz: city Land, Firmensitz: Land code or country code if foreign private filer

For example: NRW corresponds to Nordrhein-Westfalen

Unternehmenskennnummern

This structure contains the fiscal identifiers of the company. The first cell is not editable as this correspondsto an abstract node.

13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company steuerliche IdNr: optionally enter the tax identifier 4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this

corresponds to the 4 first digits of the 13stellige Steuernummer field (see above).


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Mutterunternehmen

This structure contains the fiscal entity identifiers of the mother company and should be filled in if the filingentity belongs to a mother company (Mutterunternehmen).

The entity identifiers in this tuple define the „ Mutterunternehmen“, not the filing entity. Name des Mutterunternehmens: enter the name of the company Unternehmenskennnummern, Mutterunternehmen: this cell is not editable as this corresponds to an

abstract node 13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company steuerliche IdNr: optionally enter the tax identifier 4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this

corresponds to the 4 first digits of the 13stellige Steuernummer field (see above).

Gesellschafter

The shareholders table is defined in a separate worksheet called “Gesellschafter”. By default, it is populatedwith data from the BD2 worksheet (ERP query) or you can enter shareholders information manually.

Warning: By default, the worksheet contains 100 rows. To extend the Gesellschafter table, DO NOT insertany row but rather copy-paste existing rows so the formulas and the dropdown lists will be present in thenewly added rows.

Each row corresponds to the description of one shareholder: Name des Gesellschafters (text field) : shareholder name Gesellschafterschlüssel: shareholder id lfd. Nummer aus (text field): shareholder internal number 13stellige Steuernummer des Gesellschafters: 13-digit fiscal identifier steuerliche IDNr: tax identifier natürliche Person – Privatvermögen: select “X“ if the shareholder is a private person, so the share(s)

is(are) private asset(s) natürliche Person – Betriebsvermögen: select “X“ if the shareholder is a business entity, so the

share(s) are business asset(s) Personengesellschaft: select “X“ if the shareholder is an individual company Körperschaft: select “X“ if the shareholder is a corporation Zähler: numerator of the share divide key Nenner: denominator of the shareholder divide key Sonderbilanz benötigt? (Is a special balance required?) Select TRUE or FALSE Ergänzungsbilanz benötigt? (Is an extension required?) Select TRUE or FALSE


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BILANZ

Each row corresponds to a position of the Balance Sheet.

In the “Beschreibung” column or B Excel column, the indented short (terse) label of each position isdisplayed.

In the A Excel column, the indentation level of each position as defined in the presentation view of theGerman GAAP taxonomy is displayed.

In the column with header “XBRL”, the concept name of each position is displayed as defined in the GermanGAAP taxonomy.

The “Aggregation” column (E Excel column here) provides the calculation links for this report. If a positiontakes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with othersibling positions in order to get the amount of the parent position (subtotal).

Note that the parent positions defined in the presentation view correspond to subtotal positions in the Coreand the Branches templates whereas this is not the case in the bank and the insurance templates.

For bank and insurance templates, as subtotals and parent positions do not match, you will need to read inthe subtotal formulas of the “manuelle Anpassung” column how amounts are aggregated to one another.

The “Vorzeichen” column allows you to invert the sign of each position’s data fetched from the ERP, in caseit does not match the sign convention of the E-Bilanz taxonomy. Replace the default value 1 by -1 to in orderto change the sign of the amount in the “ERP-Wert” column. You can alternatively adapt the ERP query soall values match the sign convention of the E-Bilanz taxonomy.

The right most three columns of the sheet contain additional information regarding each position of theBalance Sheet:

“Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAPtaxonomy (reference linkbase)

“Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy(reference linkbase)


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“zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the GermanGAAP taxonomy (reference linkbase) and the type corresponding to the legal status selected in theStammdaten.

In the branches template, there is an additional “zulässig für Branche” column in order to indicate whetherdata is allowed for each position considering the branches selected in the Stammdaten worksheet.

Manual adjustments

Except for the positions where the end-user should enter text information, the “ERP-Wert”, “manuelleAnpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manualadjustments and the “Kontrolle-1” column is for consistency check.

All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD3 tab which is theresult of the query for accounting data.

If the position accepts amounts, the “manuelle Anpassung” column contains editable cells where you canmanually enter adjustments. By default, subtotals are calculated and appear in bold font.

If the position accepts amounts, the “angepasster ERP-Wert” column contains the adjusted values to betagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear inthis column only if:

There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)

AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND thevalue in the “unzulässig für” column is “steuerlich” (not allowed for tax).

Only if the position accepts text, the cell in the “angepasster ERP-Wert” column is editable.

The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in theXBRL instance document.

The control column (the “Kontrolle-1” column of this Excel worksheet) checks the consistency of the adjustedvalues from the previous column. In case of inconsistency, the control cell is highlighted in red color and thecomputation gap is displayed. For instance:

-1,00

ManualAdjustements

ERPdata

G+H(tagged)


20

indicates that there is a gap of 1,00 Euro between the subtotal and the children positions. When the gap isso small, this usually indicates a rounding issue in the financial statement.

Account reclassificationsThe account reclassifications consist of translating trade positions from the ERP system into positionsaccepted by the fiscal administration.

The “Auswahl” to “Steuerbilanz-Wert” columns contain data to manage account reclassifications and the“Kontrolle-2” column is for consistency check.

Only the columns “Auswahl”, “aktuelle Periode” and “Vorperiode” will be tagged and sent to the tax office.

The “Steuerbilanz-Wert” column is just for computation and double-checking by the end-user.

The Kontrolle column is designed for consistency check. It checks whether entered values are consistent,but does not check whether values are mandatory or required for the selected legal form.

This area corresponds to the following Tuple elements of the German GAAP taxonomy:

Tagged Reclassifications I+N+O


21

The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is noreclassification (“keine”).

3 kinds of reclassifications are allowed:

Änderung der Wertansätze (Wertberichtung): only change of value

Umgliederung: reclassification

Umgliederung mit Änderung der Wertansätze (Wertberichtigung und Umgliederung):reclassification with change of value

The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. thetemplate will automatically update the subtotal with the value selected for the child accounts. If thereclassification for a child account is “Änderung der Wertansätze” and it is “Umgliederung” for the siblingaccount, then the reclassification for the parent subtotal position will be automatically updated “Umgliederungmit Änderung der Wertansätze”.

Example of reclassification:

Warning: it is possible to force the selected value in the Auswahl column for a subtotal position. In this case,you break the inheritance rules and the templates switches to manual mode so you have to define the kind ofreclassification for the whole hierarchy.

In the “aktuelle Periode” column, enter the change value if any for the current period.

In the “Vorperiode” column, enter the change value if any for the previous period.

OR

Single choice Tuple

Sequence Tuple

Sequence Tuple


22

Automatically, the template will sum-up the values into the parent positions as defined in the calculationlinkbase of the taxonomy. The calculation linkbase of the German GAAP taxonomy is strictly applied in thetemplates except for fixing errors.

You can visualize in the “Steuerbilanz-Wert” column the final values of the positions after manual adjustmentand reclassification. These not editable values are not included in the tax filing as they can be easilycalculated by the tax regulator from the other columns.

The second “Kontrole” column checks the consistency of the position values after reclassification. If all cellsare equal to 0.00 or no value, this means that there is no consistency error otherwise one or severalcontrolling cell are highlighted in red color and the computation gap is displayed for the subtotal. Forinstance:

Detailed information for account balances

The “Kontennachweis” column of the Balance Sheet (Bilanz worksheet) allows you to tick all positions forwhich there is one or several account details. Detailed information for account balances are data related tothe source of a position in the ERP system (account number, account description, amount) and they areprovided in the table of the “Kontennachweis” worksheet.

Several accounts of the ERP system can be aggregated to report an XBRL position.

If there is an adjusted amount for the current position AND at least one account detail for the current positionhas been found in the “Kontennachweis” table (see “Kontennachweis” worksheet), then the cell of the“Kontennachweis” column turns to white background color so you can select an “X” value.

-95 000,00


23

Only if you select an “X” value, then all the detailed information for the position will be tagged and reportedinside the instance document sent to the tax office.


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GEWINN- UND VERLUSTRECHNUNG (GUV)

Each row corresponds to a position of the Income Statement.

In the “Beschreibung” column, the indented short (terse) label of each position is displayed.


In the column with header “XBRL”, the concept name of each position is displayed as defined in the GermanGAAP taxonomy.

The “Aggregation” column (E Excel column here) provides the calculation links for this report. If a positiontakes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with othersibling positions in order to get the amount of the parent position (subtotal).

Note that the parent positions defined in the presentation view correspond to subtotal positions in the Coreand the Branches templates whereas this is not the case in the bank and the insurance templates.

For bank and insurance templates, as subtotals and parent positions do not match, you will need to read inthe subtotal formulas of the “manuelle Anpassung” column how amounts are aggregated to one another.

The “UKV/GKV” column (F Excel column here) indicates whether the position is neutral, i.e. always reported,or GesamtKostenVerfahren (GKV), i.e. only reported for total cost format of income statement, orUmsatzKostenVerfahren (UKV), i.e. only reported for cost of sales format of income statement.


The three right most columns contain additional information regarding each position of the IncomeStatement:

“Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAPtaxonomy (reference linkbase)


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“Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy(reference linkbase)


In the branches template, there is an additionnal “zulässig für Branche” column in order to indicatewhether data is allowed for each position considering the branch selected in the Stammdaten worksheet.

Manual adjustments









ManualAdjustements

ERPdata

H+I(tagged)


26



Account reclassificationsThe account reclassifications consist of translating trade positions from the ERP system into positionsaccepted by the fiscal administration.

Here the “Auswahl” to “Steuerbilanz-Wert” columns contain data to manage manual adjustments and the“Kontrolle-2” column is for consistency check.

The “Auswahl” and “aktuelle Periode” columns provide details regarding account reclassification, which willbe tagged and sent to the tax office.

The “Steuerbilanz-Wert” column is for computation and double-checking.

The Kontrolle column is designed for consistency check. It checks whether entered values are consistent,but does not check whether values are mandatory or required for the selected legal form.

This area corresponds to the following Tuple elements of the German GAAP taxonomy:

-1,00

Tagged Reclassifications J+O


27

The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is noreclassification (“keine”).

3 kinds of reclassifications are allowed:

Änderung der Wertansätze (Wertberichtung): only change of value

Umgliederung: reclassification

Umgliederung mit Änderung der Wertansätze (Wertberichtigung und Umgliederung):reclassification with change of value

The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. thetemplate will automatically update the subtotal with the value selected for the child accounts. If thereclassification for a child account is “Änderung der Wertansätze” and it is “Umgliederung” for the siblingaccount, then the reclassification for the parent subtotal position will be automatically updated “Umgliederungmit Änderung der Wertansätze”.

Example of reclassification:

Warning: it is possible to force the selected value in the column “Auswahl” for a subtotal position. In thiscase, you break the inheritance rules and the templates switches to manual mode so you have to definemanually the kind of reclassification for the whole hierarchy.

In the “aktuelle Periode” column, enter the change value if any for the current period.

Single choice Tuple

Sequence Tuple


28

Automatically, the template will sum-up the values in the parent positions as defined in the calculationlinkbase of the taxonomy. The calculation linkbase of the German GAAP taxonomy is strictly applied in thetemplates except for fixing errors.

In the “Steuerbilanz-Wert” column, you can visualize the final position values after manual adjustment andreclassification. These are not editable amounts and they are not included in the tax filing as they can beeasily calculated by the tax regulator from the other columns.

The second “Kontrole” column checks the consistency of the position values after reclassification. If all cellsare equal to 0.00 or no value, this means that there is no consistency error otherwise one or severalcontrolling cell are highlighted in red color and the computation gap is displayed for the subtotal. Forinstance:

-95 000,00


29

Detailed information for account balancesThe “Kontennachweis” column of the Income Statement (GuV worksheet) allows you to tick all positions forwhich there is one or several account details. Detailed information for account balances are data related tothe source of a position in the ERP system (account number, account description, amount) and they areprovided in the table of the “Kontennachweis” worksheet.


If there is an amount for the current position AND at least one account detail for the current position hasbeen found in the “Kontennachweis” table (see “Kontennachweis” worksheet), then the cell of the“Kontennachweis” column turns to white background color so you can select an “X” value.



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STEUERLICHE GEWINNERMITTLUNG

This financial report contains 3 tables to determine the tax profit:

Steuerlicher Gewinn / Verlust (tax gain / loss): starts from the Net Income then applies taxdeductions and additions

Bei Personengesellschaften (for partnerships): applies deduction / addition / correction due topartnerships

Für besondere Falle (for special cases): determines special taxable income for profit organizations orvessels merchants. You should comment your entries.

Each row corresponds to an XBRL position.



In the “XBRL” column (C Excel column), the concept name of each position is displayed as defined in theGerman GAAP taxonomy.

The “Aggregation” column (E Excel column) provides the calculation links for this report. If a position takesthe value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other siblingpositions in order to get the amount of the parent position (subtotal).


The three right most columns contain additional information regarding each position:

“Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAPtaxonomy (reference linkbase).


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“Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy(reference linkbase).


In the branches template, there is an additional “zulässig für Branche” column in order to indicate whetherdata is allowed for each position considering the branch selected in the Stammdaten worksheet.

Manual adjustments









ManualAdjustements

ERPdata

G+H(tagged)


32



Detailed information for account balances

The “Kontennachweis” column of the Steuerliche Gewinnermittlung worksheet allows you to tick all positionsfor which there is one or several account details. Detailed information for account balances are data relatedto the source of a position in the ERP system (account number, account description, amount) and they areprovided in the table of the “Kontennachweis” worksheet.


If there is an amount for the current position AND at least one account detail for the current position hasbeen found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of theKontennachweis column turns to white background color so you can select an “X” value.


-1,00


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ERGEBNISVERWENDUNG

This financial report provides a detail of all gains during the fiscal year. Each row corresponds to an XBRLposition.

The Ergebnisverwendung report is only for the Core and the Branches templates.





The three right most columns contain additional information regarding each position:

“Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAPtaxonomy (documentation in the reference linkbase)

“Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy(documentation in the reference linkbase)

“zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the GermanGAAP taxonomy (documentation in the reference linkbase) and the type corresponding to the legalstatus selected in the Stammdaten.

In the branches template, there is an additional “zulässig für Branche” column in order to indicate whetherdata is allowed for each position considering the branch selected in the Stammdaten worksheet.


34

Manual adjustments

The “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts tomanage manual adjustments and the “Kontrolle-1” column is for consistency check.

All cells of the “ERP-Wert” column contain non editable formulas which fetch data from the BD3 worksheet(ERP query for accounting data).

The “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. Bydefault, subtotals are calculated and appear in bold font.

Finally, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum ofthe “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:






For string positions, the template prevents from adjusting amounts in the “manuelle Anpassung” cell andunlocks the “angepasster ERP-Wert” cell for data entry. Otherwise, ERiC (Elster Rich Client) would throw anerror message.

Detailed information for account balancesThe “Kontennachweis” column of the Ergebnisverwendung worksheet allows you to tick all positions forwhich there is one or several account details. Detailed information for account balances are data related tothe source of a position in the ERP system (account number, account description, amount) and they areprovided in the table of the “Kontennachweis” worksheet.

-1,00

ManualAdjustements

ERPData

G+H(tagged)


35


As you can notice in the above screenshot, all Kontennachweis cells are not editable (dark grey back groundcolor). This means that no detail was found in the Kontennachweis table (next worksheet) or there is noamount for the positions.If there is an amount for the current position AND at least one account detail for the current position hasbeen found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of theKontennachweis column will turn to white background color so you can select an “X” value.



36

ANHANG

This is an appendix document for the Bank and the Payment Institutions templates only.




The “Aggregation” column (E Excel column) provides the calculation links for this report. If a position takesthe value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other siblingpositions in order to get the amount of the parent position (subtotal).


The two right most columns contain additional information regarding each position:

“Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy(documentation in the reference linkbase)

“zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the GermanGAAP taxonomy (documentation in the reference linkbase) and the type corresponding to the legalstatus selected in the Stammdaten.

Manual adjustmentsThe “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts tomanage manual adjustments and the “Kontrolle-1” column is used for consistency check.

All cells of the “ERP-Wert” column contain editable cells to add supplementary data.


37

The “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. Bydefault, subtotals are calculated and appear in bold font.

Finally, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum ofthe “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:




The control column (“Kontrolle-1” Excel column of the Anhang worksheet) checks the consistency of theadjusted values from the previous column. In case of inconsistency, the control cell is highlighted in red colorand the computation gap is displayed.


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KONTENNACHWEISThis table contains detailed information for account balances. By default, it is populated with data from theBD4 worksheet (ERP query) or you can enter detailed information manually.

Warning: By default, the worksheet contains 5 000 rows. To extend the Kontennachweis table, DO NOTinsert any row but rather copy-paste existing rows so the formulas and dropdown lists will be present in thenewly added rows.

For reporting of Kontennachweis, you must select the “Kontensalden zu einer oder mehreren Positionen”option in the Stammdaten worksheet by entering an “X” value. After doing so, you will be able to reportdetailed information for the positions of the Bilanz, GuV, Steuerliche Gewinnermittlung andErgebnisverwendung statements by entering “X” in the column “Kontennachweis”.

In reverse case, if you do not want to report Kontennachweis, simply do not select the ‘Kontensalden zueiner oder mehreren Positionen’ option in the Stammdaten worksheet. Remove also all ‘X’ from theKontennachweis column, otherwise the positions will be taken for reporting detailed information andvalidations error might be raised by ERiC (Elster Rich Client).

Each row corresponds to the description of one detailed information linked to a position, there can be severaldetails for the same position so the amounts will be aggregated:

Name der position (text field) : shareholder name Kontonummer (text field): internal account number Kontobeschreibung (number): internal account description Kontosaldo: internal account amount

Sample Kontennachweis worksheet:

Corresponding tuple in the German GAAP taxonomy:


39

Only if you select an “X” value in the Kontennachweis column of the financial statement, then all the detailedinformation for the position will be tagged and reported inside the instance document.


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KONTROLLENThe Kontrollen worksheet enables to get a quick overview of the data consistency in your E-Bilanz workbookbefore generating the electronic tax filing. This dashboard interface can significantly accelerate theimplementation of your electronic filing process to the German tax administration by reducing the time to fixconsistency issues. It is customizable so you can add your own controls.

The list of controls is organized by worksheet. The status can be OK or Falsch. The F Excel column providesexplanations on how to get valid status for each control of the workbook.

There can be several individual controls for one status: for instance, the consistency checks in the financialstatements (Konzistensprüfung…) consists of verifying that all values in the Kontrolle columns are OK (0 orno value).

By clicking the label of the control, you are redirected to the location of the corresponding data inside theworkbook.


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VALIDATIONDuring the validation process, the preview or the sending of an E-Bilanz filing with the SAP® E-Bilanzsolution, an action pane control shows the validation log from ERiC (Elster Rich Component).

There are 3 kinds of messages: the errors, the warnings and the information.

By clicking on a message, you will be redirected to the spreadsheet cell to be corrected.

For more information, see SAP Note N°1749904.


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APPENDIXERP query interfaceThe SAP® E-Bilanz Excel content enables the end-users to have a flexible and automated fiscal reportingsolution in order to cover the needs of all industries. With these templates, there is no need to tag data as theERP queries just need to comply with a predefined format. The format of the ERP queries is the same for alltemplates: Core, Bank, Insurance and Branches.

Data formattingAll values are in text format.The date values are formatted following the German format MM.DD.YYYY.The “X” value corresponds to TRUE and no value corresponds to FALSE.

Query worksheetsBD1 worksheet

The BD1 worksheet contains the master data part 1 fetched from the ERP system. Here is a sample BD1worksheet:

The A column with header “NS” contains the namespaces of the positions.The B column with header “NODETAG” contains the concept names of the positionsThe C column with header “NODEVALUE” contains the values of the concepts.

Each master data is identified by the concatenation of the namespace in column A and the position name incolumn B which provide the Qualified Name (or QName) of the XBRL concept. As all master data conceptshave the same namespace (de-gcd), a lookup with the position name is used to fetch each value of theStammdaten worksheet in the current version of the templates.


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BD2 worksheet

The BD2 worksheet contains the list of shareholders (master data part 2) fetched from the ERP system.Here is a sample BD2 worksheet:

In the current version of the templates, only data from the following columns are used to populate theshareholders table:

The B column with header “NAME” contains the shareholders’ names.The C column with header “CURRENTNUMBER” contains the shareholders’ internal numbers.The E column with header “TAXNUMBER” contains the shareholders’ 13-digit fiscal identifiersThe F column with header “TAXID” contains the shareholders’ tax identifiersThe L column with header “LEGALSTATUS_NPP” contains data to populate the “natürliche Person –Privatvermögen” column of the Gesellschafter tableThe M column with header “LEGALSTATUS_NPB” contains data to populate the “natürliche Person –Betriebsvermögen” column of the Gesellschafter tableThe N column with header “LEGALSTATUS_PG” contains data to populate the “Personengesellschaft:”column of the Gesellschafter tableThe O column with header “LEGALSTATUS_KOER” contains data to populate the “Körperschaft” column ofthe Gesellschafter tableThe Q column with header “SDKEY_NUM” contains the numerator of the share divide keysThe R column with header “SDKEY_DENOM” contains the denominator of the share divide keysThe S column with header “SPECIALBALANCE” indicates whether special balance is requiredThe T column with header “EXTENSION” indicates whether extension is requiredThe U column with header “ID” contains the shareholders’ identifiers

All shareholders in the Gesellschafter table follow the order of the BD2 worksheet.


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BD3 worksheet

The BD3 worksheet contains the account balances fetched from the ERP system. Here is a sample BD3worksheet:

In the current version of the templates, only data from the following columns are used to populate the Bilanz,the GuV, the Steuerliche Gewinnermittlung, the Ergebnisverwendung, and the Anhang worksheets:

The A column with header “BSPL_S_DATA_XBRL-NODETAG” contains the position names.The B column with header “BSPL_S_DATA_XBRL-BALANCE” contains the amounts for each position.The U column with header “BSPL_S_DATA_XBRL-NS” contains the namespaces of the positions.

Each accounting data is identified by the concatenation of the namespace in column U and the positionname in column A which provide the Qualified Name (or QName) of the XBRL concept. For performancereasons, a lookup on the QName is used to fetch value only for positions who have the same name anddifferent namespaces (de-gaap-ci and de-bra) otherwise the position name in column A is the key.

If the J column with header "BSPL_S_DATA_XBRL-CCODE" is empty, this is because you have selecteddata for more than one company code out of SAP ERP. The SAP® E-Bilanz solution aggregates the valuesof all available company code, if data selection is not restricted to one company code.

BD4 worksheet

The BD4 worksheet contains the detailed information for account balances (Kontennnachweis) fetched fromthe ERP system. Here is a sample BD4 worksheet and the corresponding Kontennachweis table:


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In the current version of the templates, only data from the following columns of BD4 are used to populate the“Kontennachweis” table:

The A column with header “%FA00000” contains the position names. Several rows can have the sameposition name.The B column with header “%FA00001” contains the amounts for each ERP account.The E column with header “BSPL_S_DETAILS_XBRL-RACCT” contains the ERP account code.The F column with header “%FA00002” contains the long description of the ERP account (usually theconcatenation of the code and the label).

The detailed information listed in the Kontennachweis worksheet is ordered by row from the BD4 worksheet.

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